MINNESOTA STATE FIRE CHIEFS ASSN INC: Form 990, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- MINNESOTA STATE FIRE CHIEFS ASSN INC (EIN 41-1247114)
- Tax period
- 2021-01-01 to 2021-12-31
- Filed
- 2022-05-17
- IRS object ID
- 202211379349301576
- Schema version
- 2021v4.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2022-05-17T12:18:37-05:00 | ReturnTs |
| Tax Period End | 2021-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 390974031 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WEGNER CPAS LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2921 LANDMARK PL STE 300 | AddressLine1Txt |
| City | MADISON | CityNm |
| State Abbreviation | WI | StateAbbreviationCd |
| ZIP | 537134236 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2021-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 411247114 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MINNESOTA STATE FIRE CHIEFS | BusinessNameLine1Txt |
| Business Name Line2 | ASSOCIATION INC | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | MINN | BusinessNameControlTxt |
| Phone | 8007430911 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6737 W WASHINGTON ST 4210 | AddressLine1Txt |
| City | MILWAUKEE | CityNm |
| State Abbreviation | WI | StateAbbreviationCd |
| ZIP | 532145636 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JENNIFER RZEPKA | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 8007430911 | PhoneNum |
| Signature | 2022-05-16 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | JENNIFER | PersonFirstNm |
| Person Last | RZEPKA | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JENNY TARKOWSKI CPA | PreparerPersonNm |
| PTIN | P00634290 | PTIN |
| Phone | 6082744020 | PhoneNum |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 3 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2021 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | T JOHN CUNNINGHAM | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6737 W WASHINGTON ST 4210 | AddressLine1Txt |
| City | MILWAUKEE | CityNm |
| State Abbreviation | WI | StateAbbreviationCd |
| ZIP | 532145636 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $884,154 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | MSFCA.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1975 | FormationYr |
| Legal Domicile State | MN | LegalDomicileStateCd |
| Activity Or Mission | TO CREATE A STRONGER, MORE EFFECTIVE MINNESOTA FIRE SERVICE BY ENGAGING LEADERS WITH THE BEST TRAINING, EDUCATION AND PROFESSIONAL DEVELOPMENT OPPORTUNITIES AVAILABLE. | ActivityOrMissionDesc |
| Voting Members Governing Body | 24 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 24 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 110 | TotalVolunteersCnt |
| Total Gross UBI | $89,900 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $17,608 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $105,745 | PYContributionsGrantsAmt |
| CY Contributions Grants | $82,701 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $178,857 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $417,591 | CYProgramServiceRevenueAmt |
| PY Investment Income | $7,873 | PYInvestmentIncomeAmt |
| CY Investment Income | $66,101 | CYInvestmentIncomeAmt |
| PY Other Revenue | $82,772 | PYOtherRevenueAmt |
| CY Other Revenue | $89,900 | CYOtherRevenueAmt |
| PY Total Revenue | $375,247 | PYTotalRevenueAmt |
| CY Total Revenue | $656,293 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $2,600 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $9,500 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $0 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $31,745 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $400,382 | PYOtherExpensesAmt |
| CY Other Expenses | $591,762 | CYOtherExpensesAmt |
| PY Total Expenses | $402,982 | PYTotalExpensesAmt |
| CY Total Expenses | $601,262 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$27,735 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $55,031 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $531,624 | TotalAssetsBOYAmt |
| Total Assets EOY | $602,220 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $30,120 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $87,204 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $501,504 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $515,016 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO CREATE A STRONGER, MORE EFFECTIVE MINNESOTA FIRE SERVICE BY ENGAGING LEADERS WITH THE BEST TRAINING, EDUCATION AND PROFESSIONAL DEVELOPMENT OPPORTUNITIES AVAILABLE. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $405,546 | ExpenseAmt |
| Grant | $9,500 | GrantAmt |
| Revenue | $417,366 | RevenueAmt |
| Desc | MEMBERSHIP AND EDUCATION: PROVIDING INFORMATION AND TRAINING TO THEASSOCIATION'S MEMBERS AND THE GENERAL PUBLIC ON A VARIETY OF FIRESAFETY, PREVENTION, AND INDUSTRY-RELATED TECHNICAL ISSUES. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $51,311 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $225 | RevenueAmt |
| Desc | PUBLICATION: PROMOTING FIRE SAFETY AWARENESS AND PROVIDING INFORMATIONREGARDING THE FIRE FIGHTING PROFESSION IS AIDED BY PUBLICATION ANDDISTRIBUTION OF THREE ITEMS: A BIMONTHLY PRINTED NEWSLETTER, ABIMONTHLY ELECTRONIC NEWSLETTER DISTRIBUTED IN ALTERNATING MONTHS FROMTHE MAGAZINE AND AN ANNUAL DIRECTORY. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $456,857 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (1) | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | Yes (1) | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 14 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 24 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 24 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MN | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JENNIFER RZEPKA | PersonNm |
| Phone | 8007430911 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6737 W WASHINGTON ST STE 4210 | AddressLine1Txt |
| City | MILWAUKEE | CityNm |
| State Abbreviation | WI | StateAbbreviationCd |
| ZIP | 532145636 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (26 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| T JOHN CUNNINGHAM | ||||||
| PRESIDENT | 10.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| KURT ROGERS | ||||||
| VICE PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| GEORGE ESBENSEN | ||||||
| IMMEDIATE PAST PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| MIKE SCOTT | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| BRUCE HEMSTAD | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ERIK JANKILA | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MARK SCHMIDT | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| CHIP LOHMILLER | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DEAN WROBBEL | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| KEVIN GROTE | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ERIC BULLEN | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JAKE OLSEN | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MIKE SCHUMANN | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DALE SPECKEN | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| CHRIS MESKAN | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DALE JOHNSON III | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JEFF BENGTSON | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JIM MCCOY | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| BRYAN TYNER | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| BARTON INKS | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| SHAWN KRIZAI | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ERIC KERSKA | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JIM SMITH | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| BJ JUNGMANN THRU JUNE | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MICHAEL MONDOR | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JENNIFER RZEPKA | ||||||
| EXECUTIVE DIRECTOR | 40.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (2 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| ASSOCIATION RESOURCE CENTER | |||||
| 6737 W WASHINGTON ST STE 4210 | MILWAUKEE | WI | 532145636 | MANAGEMENT SERVICES | $183,000 |
| LOCKRIDGE GRINDAL NAUEN PLLP | |||||
| 100 S WASHINGTON AVE 2200 | MINNEAPOLIS | MN | 554012159 | LOBBYIST SERVICES | $115,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $82,701 | AllOtherContributionsAmt |
| Total Contributions | $82,701 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| CONFERENCE INCOME | 611430 | $310,501 | $310,501 |
| MEMBERSHIP DUES | 900099 | $105,755 | $105,755 |
| TRAINING AND EDUCATION | 611430 | $1,110 | $1,110 |
| MAGAZINE SUBSCRIPTIONS | 511190 | $225 | $225 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $417,591 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $9,196 | TotalRevenueColumnAmt |
| Exclusion | $9,196 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $284,766 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $227,861 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $56,905 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $56,905 | TotalRevenueColumnAmt |
| Exclusion | $56,905 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | ADVERTISING | Desc |
| Business | 541800 | BusinessCd |
| Total Revenue Column | $89,900 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $89,900 | UnrelatedBusinessRevenueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $89,900 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $656,293 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $417,591 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $89,900 | UnrelatedBusinessRevenueAmt |
| Exclusion | $66,101 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,500 | TotalAmt |
| Program Services | $6,500 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,000 | TotalAmt |
| Program Services | $3,000 | ProgramServicesAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $183,000 | TotalAmt |
| Program Services | $98,408 | ProgramServicesAmt |
| Management And General | $59,761 | ManagementAndGeneralAmt |
| Fundraising | $24,831 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,900 | TotalAmt |
| Management And General | $8,900 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,240 | TotalAmt |
| Management And General | $3,240 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $115,000 | TotalAmt |
| Program Services | $115,000 | ProgramServicesAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,531 | TotalAmt |
| Fundraising | $5,531 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,489 | TotalAmt |
| Program Services | $2,377 | ProgramServicesAmt |
| Management And General | $8,605 | ManagementAndGeneralAmt |
| Fundraising | $507 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,454 | TotalAmt |
| Program Services | $3,470 | ProgramServicesAmt |
| Management And General | $2,108 | ManagementAndGeneralAmt |
| Fundraising | $876 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,942 | TotalAmt |
| Program Services | $790 | ProgramServicesAmt |
| Management And General | $16,152 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $213,236 | TotalAmt |
| Program Services | $211,323 | ProgramServicesAmt |
| Management And General | $1,913 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,134 | TotalAmt |
| Management And General | $1,134 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| MAGAZINE PRINTING | $15,989 | $15,989 | |
| TAXES | $6,732 | $6,732 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,115 | TotalAmt |
| Management And General | $4,115 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $601,262 | TotalAmt |
| Program Services | $456,857 | ProgramServicesAmt |
| Management And General | $112,660 | ManagementAndGeneralAmt |
| Fundraising | $31,745 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $184,721 | BOYAmt |
| EOY | $244,037 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $26,646 | BOYAmt |
| EOY | $18,140 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,784 | BOYAmt |
| EOY | $2,227 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $153,008 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $153,008 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $303,291 | BOYAmt |
| EOY | $325,796 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,182 | BOYAmt |
| EOY | $12,020 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $531,624 | BOYAmt |
| EOY | $602,220 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,805 | BOYAmt |
| EOY | $30,144 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,899 | BOYAmt |
| EOY | $53,644 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,416 | BOYAmt |
| EOY | $3,416 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $30,120 | BOYAmt |
| EOY | $87,204 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $450,106 | BOYAmt |
| EOY | $463,618 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $51,398 | BOYAmt |
| EOY | $51,398 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $501,504 | BOYAmt |
| EOY | $515,016 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $531,624 | BOYAmt |
| EOY | $602,220 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $55,031 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$41,519 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $242,871 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $55,660 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $86,622 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $105,745 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $82,701 | CurrentTaxYearAmt |
| Total | $573,599 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $386,927 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $519,656 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $594,234 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $178,857 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $417,591 | CurrentTaxYearAmt |
| Total | $2,097,265 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $4,470 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $234 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,522 | CurrentTaxYearMinus1YearAmt |
| Total | $7,226 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $629,798 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $579,786 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $681,090 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $287,124 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $500,292 | CurrentTaxYearAmt |
| Total | $2,678,090 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $2,678,090 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $6,835 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $7,433 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $7,176 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $7,873 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $9,196 | CurrentTaxYearAmt |
| Total | $38,513 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $6,835 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $7,433 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $7,176 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $7,873 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $9,196 | CurrentTaxYearAmt |
| Total | $38,513 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $636,633 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $587,219 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $688,266 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $294,997 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $509,488 | CurrentTaxYearAmt |
| Total | $2,716,603 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.98580 | PublicSupportCY509Pct |
| Public Support PY509 | 0.98860 | PublicSupportPY509Pct |
| Investment Income CY | 0.01420 | InvestmentIncomeCYPct |
| Investment Income PY | 0.01140 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Volunteers | 0 | VolunteersInd |
| Paid Staff Or Management | 0 | PaidStaffOrManagementInd |
| Media Advertisements | 0 | MediaAdvertisementsInd |
| Mailings Members | 0 | MailingsMembersInd |
| Publications Or Broadcast | 0 | PublicationsOrBroadcastInd |
| Grants Other Organizations | 0 | GrantsOtherOrganizationsInd |
| Direct Contact Legislators | 0 | DirectContactLegislatorsInd |
| Rallies Demonstrations | 0 | RalliesDemonstrationsInd |
| Other Activities | Yes (1) | OtherActivitiesInd |
| Other Activities | $115,000 | OtherActivitiesAmt |
| Total Lobbying Expenditures | $115,000 | TotalLobbyingExpendituresAmt |
| Not Described Section501c3 | 0 | NotDescribedSection501c3Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART II-B, LINE 1: | FormAndLineReferenceDesc |
| Explanation | THE ASSOCIATION MONITORS ALL PAST AND CURRENT LEGISLATION AFFECTING THE FIRE FIGHTING PROFESSION AS WELL AS ANY LEGISLATION RELATING TO THE EXEMPT PURPOSE OF FIRE PROTECTION AND SAFETY. THE ASSOCIATION PAYS AN INDEPENDENT FIRM TO GATHER AND SUMMARIZE ALL PERTINENT LEGISLATIVE ISSUES. THE ASSOCIATION THEN DISCUSSES THE ISSUES AS A COMMITTEE TO DECIDE IF MEMBERS NEED TO BE MADE AWARE OF THESE ISSUES THROUGH THE USE OF MINNESOTA FIRE CHIEF MAGAZINE. | ExplanationTxt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agent Trustee Etc | 0 | AgentTrusteeEtcInd |
| Incl Escrow Custodial Acct Liab | Yes (1) | InclEscrowCustodialAcctLiabInd |
| Explanation Provided | Yes (X) | ExplanationProvidedInd |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $153,008 | OtherCostOrOtherBasisAmt |
| Depreciation | $153,008 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
| Total Rev Etc Audited Fincl Stmt | $611,534 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$41,519 | NetUnrealizedGainsInvstAmt |
| Other Revenue | -$3,240 | OtherRevenueAmt |
| Revenue Not Reported | -$44,759 | RevenueNotReportedAmt |
| Revenue Subtotal | $656,293 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $656,293 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $598,022 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $598,022 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $3,240 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $3,240 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $601,262 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART IV, LINE 2B: | THE ASSOCIATION ACTS AS THE FISCAL AGENT FOR THE YOUTH FIRE INTERVENTION TEAM. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | INVESTMENT MANAGEMENT FEES REPORTED ON FORM 990, PART IX, LINE 11F -3,240. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THE ORGANIZATION HAS 7 CLASSES OF MEMBERSHIP: ACTIVE, DEPARTMENT, ASSOCIATE, LIFE, SUSTAINING, HONORARY, AND RETIRED OR PAST MEMBER. |
| FORM 990, PART VI, SECTION A, LINE 7A | ACTIVE MEMBERS ARE THE ONLY CLASS OF MEMBERSHIP WITH VOTING RIGHTS. ACTIVE MEMBERS ELECT THE BOARD OF DIRECTORS AT THE FALL MEMBERSHIP MEETING. |
| FORM 990, PART VI, SECTION A, LINE 7B | ACTIVE MEMBERS ARE ELIGIBLE TO VOTE ON ALL ASSOCIATION BUSINESS MATTERS. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE 990 IS REVIEWED BY THE EXECUTIVE COMMITTEE PRIOR TO FILING. THE FULL BOARD OF DIRECTORS RECEIVED A COPY ONCE THE FILING IS COMPLETE. PREVIOUSLY FILED PUBLIC DISCLOSURE COPIES OF THE RETURN ARE AVILABLE UPON REQUEST TO ALL. |
| FORM 990, PART VI, SECTION B, LINE 12C | ALL DIRECTORS AND OFFICERS WHO CAN INFLUENCE THE ACTIONS OF THE SOCIETY ARE COVERED UNDER ITS CONFLICT OF INTEREST POLICY. ANY INTERESTS THAT COULD GIVE RISE TO CONFLICTS SHOULD BE DISCLOSED TO THE PRESIDENT (OR TO THE PRESIDENT-ELECT IF THE INTEREST INVOLVES THE PRESIDENT) WHO WILL BRING THE MATTER TO THE GOVERNING BODY. THE MEMBERS OF THE GOVERNING BODY MAKE DETERMINATIONS OF WHETHER A CONFLICT EXISTS AND, IN THE CASE OF AN EXISTING CONFLICT, WHETHER THE CONTEMPLATED TRANSACTION MAY BE AUTHORIZED AS JUST, FAIR, AND REASONABLE TO THE SOCIETY. ANY PERSON WITH A CONFLICT MAY NOT PARTICIPATE IN THE DISCUSSIONS OF AND THE VOTE ON THE TRANSACTION. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART IX, LINE 11G | EDUCATION TO MEMBERS: PROGRAM SERVICE EXPENSES 115,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 115,000. |